Vietnamese authorities have warned of possible flooding in low-lying areas. Central Vietnam has already seen record rainfall in the past week which has killed 50 people.
Earlier this week the same storm devastated parts of the Philippines when heavy rainfall sent torrents of mud down hillsides and into residential areas. Some poorer neighbourhoods were obliterated by the fast-moving flash floods.
The death toll reported on Friday was a jump from the 114 reported the previous day. Another 135 people are listed as missing.
The Philippines government has declared a state of calamity across the country as it prepares for another typhoon which is building up in the Pacific Ocean.
Ahead of Typhoon Kalmaegi, Vietnam's military on Thursday deployed more than 260,000 soldiers and personnel for relief efforts, along with more than 6,700 vehicles and six aircraft.
Some airports and expressways in the country were closed and hundreds of thousands were evacuated.
Shortly after the typhoon made landfall at 19:29 local time (12:29 GMT), hundreds of residents in Dak Lak province called for help, local media reported.
Dak Lak province is approximately 350km (215 miles) north-east of Ho Chi Minh City.
Many people said their homes had collapsed or been flooded, while strong winds and heavy rain continued to batter the area.
